Finance Act 2010 Explanatory Notes

Summary

1.Section 6 provides a stamp duty land tax (SDLT) relief for purchases of residential property where the chargeable consideration is more than £125,000 but not more than £250,000 and the purchaser is a first-time buyer. The relief applies where the effective date of the transaction is on or after 25 March 2010 and before 25 March 2012.

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